cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tengku Mohd Diansyah
Contact Email
jamekfkpt@gmail.com
Phone
+6281361000256
Journal Mail Official
jamekfkpt@gmail.com
Editorial Address
Jl Sisimangaraja No 338
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2774809X     DOI : https://doi.org/10.47065/jamek.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akutansi Manajemen Ekonomi dan Keuangan di Publikasikan oleh Forum Kerjasama Pendidikan Tinggi (FKPT) yang Berisi artikel yang diambil dari penelitian di bidang Akuntansi Manajemen, Ekonomi,manajemen Bisnis, Manajemen Sumber daya Manusia, Manajemen Pemasaran, manajemen strategis, manajemen operasi,diterbitkan dalam tiga kali yaitu pada bulan Januari, Mei, dan September
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 209 Documents
 17   18   19   20   21 
Pengaruh Kompensasi, Lingkungan Kerja dan Jenjang Karir Terhadap Turnover Intention Karyawan pada PT. Mitra Tsunami Marine Riska Nursaifah; Sari, Tika Nirmala
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2284

Abstract

The purpose of this study is to determine and analyze the influence of compensation on turnover intention, to determine and analyze the influence of work environment on turnover intention, to determine and analyze the influence of career path on turnover intention, and to determine and analyze the simultaneous influence of compensation, work environment, and career path on turnover intention at PT. Mitra Tsunami Marine. The type of research used in this study is quantitative with an associative approach. with a sample of 90 respondents selected using the Slovin formula. The data collection technique used in this study was a questionnaire. The results of the study indicate that, partially, compensation, work environment, career path has a negative and significant influence on turnover intention. Simultaneously, compensation, work environment, and career path have a significant influence on turnover intention at PT. Mitra Tsunami Marine.
Pengaruh Perceived Ease of Use, Brand Trust dan Customer Experience Terhadap Minat Pengguna Maxim diKota Medan Salsabillah Eka Zulnawati; Yuli Arnida Pohan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2285

Abstract

This study aims to analyze the influence of Perceived Ease of Use, Brand Trust, and Customer Experience on Users’ Interest in Maxim in Medan City using a quantitative method with purposive sampling, involving 120 respondents determined through the Lemeshow formula. Data were collected through questionnaires and analyzed with SPSS software. The results indicate that Perceived Ease of Use (t-count 2.784 > t-table 1.980; sig. 0.006 < 0.05), Brand Trust (t-count 2.063 > t-table 1.980; sig. 0.041 < 0.05), and Customer Experience (t-count 5.323 > t-table 1.980; sig. 0.000 < 0.05) each have a positive and significant effect on Users’ Interest in Maxim in Medan City. Furthermore, the F-test results demonstrate that all three variables simultaneously exert a positive and significant influence on Users’ Interest in Maxim in Medan City.
Pengaruh Harga, Service Quality dan Brand Trust Terhadap Kepuasan Pelanggan pada Pengguna Indrive di Kota Medan Silvia Anpradira; Tanjung, Yahya
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2287

Abstract

Kepuasan pelanggan merupakan upaya untuk memenuhi kebutuhan dan keinginan konsumen. Penelitian ini berfokus pada pengaruh Harga, Service Quality, dan Brand Trust terhadap Kepuasan Pelanggan pengguna InDrive di Kota Medan. Metode yang digunakan adalah pendekatan kuantitatif, dengan lokasi penelitian meliputi lima kecamatan: Medan Marelan, Medan Kota, Medan Helvetia, Medan Timur, dan Medan Barat. Jumlah sampel ditentukan dengan rumus Lemeshow melalui teknik purposive sampling, sehingga diperoleh 120 responden. Data dikumpulkan melalui penyebaran kuesioner kepada pengguna yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa secara parsial, variabel Harga (t hitung 2,806 > t tabel 1,98063; sig. 0,0006 < 0,05), Service Quality (t hitung 6,323 > t tabel 1,98063; sig. 0,000 < 0,05), dan Brand Trust (t hitung 2,239 > t tabel 1,98063; sig. 0,027 < 0,05) berpengaruh positif dan signifikan terhadap Kepuasan Pelanggan. Selanjutnya, hasil uji F menunjukkan bahwa ketiga variabel tersebut secara simultan berpengaruh positif dan signifikan terhadap Kepuasan Pelanggan pengguna InDrive di Kota Medan. Uji koefisien determinasi (R2) sebesar 0,755 Hal ini menunjukkan bahwa harga, service quality dan brand trust memberikan pengaruh sebesar 75,5% terhadap kepuasan pelanggan sedangkan sisanya sebesar 24,5% dipengaruhi oleh variabel lain.
Penyusunan dan Analisis KKP atas Akun Kas Dalam Pemeriksaan Akuntansi: Studi Berbasi Praktik diKantor Akuntan Rhida Arsy Farah Diba; Setyo Budiwitjaksono, Gideon
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2324

Abstract

This study examines the preparation and analysis of Cash Account Audit Working Papers (KKP) based on an internship experience at a Public Accounting Firm (KAP). Cash was selected because it is highly liquid and carries a relatively high risk of material misstatement and fraud, particularly when internal controls are not effectively implemented. Using a descriptive qualitative approach, the study describes the cash audit procedures performed by auditors, including document collection (bank statements, cash receipts/disbursements evidence, and bank confirmations), physical cash testing (petty cash), bank reconciliation preparation, and vouching of transaction evidence. These procedures were documented in the working papers in line with audit documentation and audit evidence principles (SA 230 and SA 500), forming an audit trail that supports senior auditor review. The practical evaluation identified three key findings: (1) weaknesses in transaction documentation, especially the reliance on electronic evidence such as screenshots without sufficient supporting documents; (2) petty cash discrepancies and/or balance differences caused by delayed recording that require tracing and adjustments; and (3) weak authorization over cash disbursements, increasing the risk of unauthorized transactions. In addition, the cash audit must be understood across cycles due to its linkage with revenue, receivables/payables, and operating cash flows, supporting analysis within an integrated accounting system. These findings imply the need to strengthen internal controls—particularly authorization, timely recording, and standards for validating digital evidence—to improve the reliability of cash account audits in the context of audit digitalization..
Model Struktural Kinerja Pegawai: Peran Kepuasan Dalam Memediasi Workplace Friendship, Dan Interpersonal Trust Ega, Siddik; Julianto, Hutasuhut; Muhammad, Rahmat; Frans Antoni , Sihite
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2331

Abstract

This study aims to analyze the effect of workplace friendship and interpersonal trust on employee performance with job satisfaction as a mediating variable at the Food Crops and Horticulture Service of North Sumatra Province. This study uses a quantitative approach with an explanatory research design on 62 samples of employees of the Food Crops and Horticulture Service of North Sumatra Province selected by the Slovin formula and proportional stratified random sampling technique. Data were collected through a valid and reliable 5-point Likert scale questionnaire, then analyzed using SEM-PLS with SmartPLS 3.0 software. The results showed that interpersonal trust had a significant positive effect on employee satisfaction and performance, temporary friendship at work also had a positive effect on satisfaction and performance although with a smaller direct effect. In addition, job satisfaction had the strongest influence on employee performance and acted as a significant mediator in the relationship between interpersonal trust and workplace friendship with performance.
Green Human Resource Management dalam Literatur 2021–2025: Analisis Bibliometrik dan Sintesis Tematik Iswardhani, Indri; Nasir, Sri Astuti; Sandira, Nur Fadilah Ayu
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2408

Abstract

This study aims to provide a comprehensive overview of the development of Green Human Resource Management (Green HRM) research during the 2021–2025 period, while identifying dominant practices, industrial contexts, methodological trends, and research gaps emerging in recent literature. This work employs a Systematic Literature Review (SLR) approach guided by the PRISMA 2020 protocol and structured using the PICOC framework to clarify the analytical boundaries. A systematic search conducted through the Scopus database generated an initial dataset of 200 articles, which was later screened using inclusion–exclusion criteria, resulting in 93 eligible articles for in-depth analysis. The analysis was carried out through two complementary approaches: bibliometric analysis to map publication characteristics and thematic synthesis to identify substantive patterns in GHRM practices, variable relationships, and organizational settings. The findings indicate a significant increase in Green HRM publications during the review period, with a strong predominance of studies originating from Asian countries and service-related industries such as hospitality, banking, healthcare, and manufacturing. The most frequently examined GHRM practices include green training and development, green recruitment and selection, green rewards, and green performance appraisal. Methodologically, more than 70% of the reviewed studies adopt quantitative survey-based approaches using SEM/PLS, while qualitative and mixed-method studies remain limited. Several research gaps were identified, including the lack of longitudinal designs, the dominance of single-country contexts in developing nations, limited exploration of nontraditional industrial sectors, and the need to examine more diverse mediating and moderating mechanisms. These findings provide a strong foundation for shaping a more comprehensive and sustainable future research agenda on Green HRM.
Analisis Jalur Hubungan Perceived Ease of Use dan Artificial Intelligence Adoption: Peran Krusial Perceived Usefulness sebagai Mediator Putri Kurniawan, Adeline; Tjakrawala, F.X. Kurniawan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2437

Abstract

This study aims to examine the influence of Perceived Ease of Use on Artificial Intelligence Adoption, with Perceived Usefulness serving as a mediating variable among accounting students in Indonesia. The research employs a quantitative descriptive method, utilizing primary data collected via online questionnaires distributed through a purposive sampling technique to 251 respondents. Data analysis was conducted using the Structural Equation Modeling (SEM) approach with SmartPLS software. The findings indicate that Perceived Ease of Use has a positive and significant effect on both Perceived Usefulness and Artificial Intelligence Adoption. Furthermore, Perceived Usefulness has a positive and significant impact on Artificial Intelligence Adoption and is proven to mediate the relationship between Perceived Ease of Use and Artificial Intelligence Adoption.
Optimalisasi Prosedur Administrasi Piutang untuk Peningkatan Efisiensi pada Pedagang Besar Farmasi (PBF) Nurluthfi Oktavia, Ulla; Ratnawati, Dyah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2460

Abstract

This study aims to evaluate and optimize accounts receivable administrative procedures in order to improve operational efficiency in Pharmaceutical Wholesalers (PBF). Well-structured and effective receivables management is a key factor in maintaining corporate liquidity, accelerating cash turnover, and minimizing the risk of uncollectible accounts that may disrupt financial stability. This research employs a case study method with a qualitative descriptive approach through direct observation of receivables administration activities, collection processes, and the reporting system implemented by the company. The results indicate that the implementation of an Accounting Information System (AIS) for receivables has contributed positively to the accuracy of transaction recording, the availability of receivables information, and the strengthening of internal control. Invoice verification procedures, segregation of duties among functions, and systematic documentation have proven effective in supporting data accuracy and facilitating audit trails. However, this study also identifies several weaknesses that affect the efficiency of receivables management, including the lack of full integration between sales and finance systems, the continued reliance on manual credit approval processes, and the underutilization of system-based receivable reminder features. Empirically, these conditions lead to delays in updating receivable status, increased administrative workload, and suboptimal credit risk control, particularly for receivables outstanding for more than 90 days. This study recommends the development of an integrated AIS, the implementation of automated credit approval based on customer payment history, and the utilization of real-time receivables reminder systems and data analytics. By adopting these recommendations, companies are expected to enhance operational efficiency, accelerate receivables turnover, and maintain sustainable cash flow performance. The findings of this study may serve as a practical reference for other pharmaceutical distribution companies in strengthening receivables management through information systems
Pengaruh Kualitas Produk dan Perceived Value Terhadap Kepuasan Pelanggan Smartphone Samsung di Kota Bandung Minda Wulandari; Ida Farida Oesman
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2470

Abstract

The goal of this study is to ascertain how customer satisfaction among Samsung smartphone users in Bandung is influenced by product quality and perceived value. This study applies a quantitative approach using an online questionnaire method to collect data from participants. The total population consists of all individuals living in Bandung City aged between 15 and 60 years. The sample size is 384 individuals who meet the required criteria. To assess the participants' views on the variables studied, a Likert scale was used. The statistical tool used is SPSS version 22. The findings of the analysis indicate that the level of customer satisfaction is significantly influenced by product quality. Such evidence is reflected in a significance value (Sig.) recorded at 0.000, positioned below the established threshold of 0.05, with the t-test results showing a figure of 7.415. In addition, the influence of perceived value on customer satisfaction is proven to be positive and significant, as indicated by the t-test results reaching 8.400 > t table 1.966, and supported by a significance level of 0.000 < 0.05. Furthermore, there is a simultaneous influence between product quality and perceived value on customer satisfaction with an F-test value of 299.317, which clearly exceeds the F-table limit of 3.02 with a significance of 0.000. This finding confirms that increasing customer satisfaction relies on two fundamental elements, namely product quality and perceived value.
Analisis Preferensi Konsumen terhadap Purchase Intention Produk Fried Chicken (Studi Kasus UMKM Kabupaten Bogor) Ul Haqqi, Fikri; Fauziyyah, Farah; Zahra, Nisa
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2471

Abstract

Persaingan bisnis fried chicken di tingkat UMKM Kabupaten Bogor semakin ketat, khususnya dalam menargetkan segmen konsumen Gen Z. Keterbatasan informasi mengenai preferensi konsumen menyebabkan pelaku usaha seringkali hanya mengandalkan intuisi dalam menentukan strategi produk. Penelitian ini bertujuan untuk menganalisis atribut utama yang menjadi pertimbangan konsumen dalam keputusan pembelian fried chicken UMKM. Data dikumpulkan melalui survei terhadap 100 responden di Kabupaten Bogor menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah analisis konjoin untuk mengukur nilai kegunaan dan tingkat kepentingan relatif. Hasil penelitian menunjukkan bahwa harga menjadi atribut prioritas utama dengan nilai kepentingan relatif tertinggi (27,01%), disusul atribut jaminan halal (20,73%), dan ukuran porsi (17,19%). Secara spesifik, kombinasi atribut yang paling diminati konsumen adalah produk dengan harga di bawah Rp15.000, memiliki label serta nomor sertifikat halal, ukuran daging besar, kulit tebal renyah, berwarna coklat keemasan, dan dikemas menggunakan box. Temuan ini mengimplikasikan bahwa strategi penetapan harga kompetitif dan kejelasan status halal adalah kunci utama keberhasilan UMKM di sektor ini.

Page 20 of 21 | Total Record : 209

 17   18   19   20   21 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol 6 No 1 (2026): Edisi Januari 2026 Vol 5 No 3 (2025): Edisi September 2025 Vol 5 No 2 (2025): Edisi Mei 2025 Vol 5 No 1 (2025): Edisi Januari 2025 Vol 4 No 3 (2024): Edisi September 2024 Vol 4 No 2 (2024): Edisi Mei 2024 Vol 4 No 1 (2024): Edisi Januari 2024 Vol 3 No 3 (2023): Edisi September 2023 Vol 3 No 2 (2023): Edisi Mei 2023 Vol 3 No 1 (2023): Edisi Januari 2023 Vol 2 No 3 (2022): Edisi September Vol 2 No 2 (2022): Edisi Mei Vol 2 No 1 (2022): Edisi Januari Vol 1 No 3 (2021): Edisi September Vol 1 No 2 (2021): Edisi Mei Vol 1 No 1 (2021): Edisi Januari More Issue